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A New Tax System (Goods and Services Tax) Act 1999
93‑15 GST no longer able to be taken int93‑15 GST no longer able to be taken into account
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93‑15 GST no longer able to be taken into account
You are not entitled to an input tax credit for a *creditable acquisition to the extent that GST on the related supply has not been taken into account in the *assessment of the supplier’s *net amount for the tax period to which that GST is attributable if: (a) the period of review (within the meaning of section 155‑35 in Schedule 1 to the Taxation Administration Act 1953) for that assessment has ended; and (b) when that period of review ended, you did not hold a *tax invoice for the creditable acquisition.